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A journalist who also works as a DJ has enquired about the deductibility of cultural materials and events. The DGT has ruled that the deductibility of these expenses depends on their direct link to the professional activity and that they must not serve a recreational or private consumption purpose.
Question raised: Deductibility of VAT and Personal Income Tax (IRPF) for materials necessary for both activities, such as subscriptions to cultural media, museum entries, concerts, cultural events, and other materials necessary for the creation of journalistic content in written and audiovisual media.
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